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The housing tax is a local tax that affects the occupants of a dwelling on January 1 of the tax year. Back on this housing tax.

Housing tax: what is it?

The housing tax is an annual tax due by people who occupy a dwelling in condition to be inhabited on January 1st of the taxable year. It is a so-called local tax that is to say it is cashed on behalf of the municipality, or the group of municipalities, on which is located the housing. It contributes to the financing of the services provided to the inhabitants, the sports equipment made available, for example, etc.
The housing tax is calculated according to the situation of the occupant (s) of the premises on January 1st of the taxable year. It is this date, January 1st, which determines taxable persons, exemptions, tax allowances, etc. It is calculated on the net rental value of the dwelling.

What are the premises subject to the housing tax?

The housing tax only applies to furnished premises used as a primary or secondary residence, as well as outbuildings of these dwellings. It may be a detached house or an apartment that has enough furniture to accommodate it.
Regarding the outbuildings, it may be a parking space, a garage, a service room, etc. Dependencies are taxable from the moment they are located less than one kilometer from the dwelling on which they depend.

To note
: if the house is furnished, even unoccupied, the housing tax remains due.

Who are the taxable persons?

It is the occupant of the dwelling on January 1st of the taxable year who must pay the housing tax. Even if he has since moved, he has to pay the full amount of the tax (but he does not pay for his new home). It can be:

  • of the tenant. In the case of rented accommodation on January 1st, the housing tax is established in the name of the tenant and that it actually occupies the premises or not. If he was absent but the condition of the apartment allowed his occupation, the tax is due. And in case of colocation? It is established on behalf of one of the tenants.
  • students which are subject to the housing tax for their housing, except if it is a university room or a furnished room with a resident who rents part of his housing.
  • from the owner furnished housing, and therefore habitable, unless it has given a mandate to an agency to rent the housing all year, mandate that excludes any stay on his part in housing.
  • people benefiting from staff housing.

Video Instruction: Rental Property Tax Deductions